Knowledge Center

This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.

Independent Auditor Sample Request for Proposal (RFP)

Sample request for proposal can be used by ministries to request proposals from independent auditors to perform the ministry’s audit

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Audit Committee Charter

Outlines the importance of an audit committee charter and includes a sample charter

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Sample-Audit Committee Charter

Sample Audit Committee Charter in Word format to revise and use.

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Personal Use of Employer-Owned Vehicles

Vehicles provided by organizations to employees for business use are often used for personal purposes.

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Aid and Assistance Guidelines

Sample benevolence policy includes guidelines a ministry may follow when providing aid and assistance to individuals

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Benevolence Application – Financial Assessment Sheet

Sample benevolence form that may be used by a ministry to evaluate benevolence applicants

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Benevolence Funds

Outlines proper accounting treatment of benevolence gifts and includes a sample benevolence policy

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Sample Benevolence Policy

Sample benevolence policy that may be used as a guideline by a nonprofit ministry designing its own benevolence policy

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Board Member Application

Sample form to be completed by a prospective board member

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Board Member Commitment Pledge

Sample annual pledge of service for board members

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Board Self-Evaluation Overview

Discusses board self-evaluation and includes links to sample board self-evaluation forms

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Board Self-Evaluation Sample Forms 1

Evaluating the board as a whole

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Board Self-Evaluation Sample Forms 2

Evaluating their own personal board performance and involvement

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Board Self-Evaluation Sample Forms 3

Evaluating a fellow board member

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Covenant of Confidentiality

Nonprofit boards may use this sample covenant of confidentiality to protect the confidentiality of a ministry

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Sample Governing Board Minutes

Sample Board Minutes

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Annual Offering Steward Information

Periodic commitments are appropriate from those who count church offerings concerning confidentiality and other issues. This is a sample commitment form.

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Employee Confidentiality Agreement

Sample employee confidentiality agreement that may be used by nonprofits as a guideline to establish confidentiality expectations within their organization

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Conflict of Interest Samples

Discusses conflicts of interest and related-party transactions, and includes several sample conflict of interest policies

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Contribution Policy

A charity may have an underlying sense that some contributions should be carefully reviewed before accepted.

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Designated Gifts for Employees Sample Policy

Sample policy in Word which may be downloaded and modified for your organization.

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Donor Privacy

Discusses donor privacy and important elements of a donor privacy policy; includes a sample policy

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Quid Pro Quo Charitable Receipt Sample

Sample receipt showing a quid pro quo donation

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Sample Donor Privacy Policy

A sample policy in a Word document that may be modified for your organization's use

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Sample Noncash Gift Acknowledgment Letters and Receipt

Includes sample acknowledgement letters for gifts of services, gifts of products, and sample noncash charitable gifts receipt

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Sample Real Property Donation Policy

Sample policy on real property donations including assessment and evaluation guidance

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Sample Credit Card Policies and Procedures

Sample credit card policies and procedures document for a ministry

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Endowment Policy

Sample endowment policy to be used as a guideline for a nonprofit organization

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Quasi-Endowment Policy

Starting a quasi-endowment program should begin with a sound policy.

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Sample Board Ethics Policy

A board's commitment to biblical, ethical, businesslike, and lawful conduct

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Sample Church Board Ethics Policy

Sample ethics policy for church boards

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Sample Staff and Volunteer Ethics Policy

A nonprofit's staff and volunteers' commitment to biblical, ethical, businesslike, and lawful conduct

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Expense Report Sample

Sample expense report form (Excel document)

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Personal Use of Employer-Owned Vehicles

Vehicles provided by organizations to employees for business use are often used for personal purposes.

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Sample Accountable Expense Reimbursment Plan

When applied properly, expenses reimbursed through an accountable expense reimbursement plan do not result in taxable income. Here is a sample of an accountable plan.

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Policy on Suspected Misconduct, Dishonesty, Fraud, and Whistle-Blower Protection

Discusses the whistle-blower protection provision contained in the Sarbanes-Oxley Act and its applicability to nonprofits as well as general misconduct, dishonesty, and fraud prevention; includes a sample policy

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Auction Acknowledgments

Sample gift acknowledgment to the donor of items to an auction and to the purchaser of auction items

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Contribution Policy

A charity may have an underlying sense that some contributions should be carefully reviewed before accepted.

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Gift Acceptance Guidelines

Sample guidelines for a nonprofit to follow when determining what gifts should be accepted from donors

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Resource Development Philosophy

Sample resource development philosophy and principles

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Grant Agreement Sample

Sample agreement for a grant from a U.S. charity to a non-U.S. organization

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Tithing Charity Funds and Sample Policy

Discusses issues relating to a ministry tithing a portion of its funds to another ministry and includes a sample tithing policy

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Cell Phone Usage

Sample cell phone policy including a summary of the tax rules relating to cell phone expense

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Maternity Leave Policy

Establishing a proper maternity leave policy may require compliance with certain federal laws and various other considerations.

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Military Leave Policy

Federal law protects members of the uniformed services from certain workplace uncertainties.

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Religious Discrimination in Hiring

Discusses Title VII’s protection of churches’ and ministries’ right to discriminate on the basis of religion in hiring practices, includes a sample nondiscrimination policy

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Sample Nepotism Policy

Sample policy on the employment of related individuals

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Sample Nondiscrimination Policy

Sample policy

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Sexual Harassment Policy

Sample sexual harassment policy that may be used by ministries as a guideline for creating their own

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Use of Email and Internet Services

This sample policy outlines permissible email and Internet use for church and nonprofit staff.

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Online Privacy Policy

Discusses important elements of online privacy policies to be used on ministry websites and includes a sample policy

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Investment Policies

Discusses investment policy considerations for nonprofit organizations

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New Form 990-related Policies and Procedures

Links to policies and procedures related to the new Form 990

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Records Retention

Discusses proper maintenance of corporate documents and records and outlines retention time periods for several categories of documents

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Assumption of Risk/Liability Waiver

Obtaining an assumption of risk/liability waiver may be very appropriate when churches or other charities sponsor activities that are physically, mentally, socially or emotionally demanding.

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Employee Spousal Travel Policy

Care should be exercised when reimbursing the travel expenses of an employee's spouse

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Expense Report Sample

Sample expense report form (Excel document)

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Frequent Flyer Ticket Usage Sample Procedure

Sample procedure for use of personal airline miles for ministry employees traveling for ministry purposes

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Personal Use of Employer-Owned Vehicle Sample Policy

Sample policy for personal use of company vehicles

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Travel and Expense Reimbursement Policy

Sample travel and expense reimbursement policy for a nonprofit organization

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Travel Expense Claim Form

Sample claim form for families traveling with dependent children

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Unrelated Business Income Policy

Provides an overview of unrelated business income and a series of questions designed to help your organization determine if you have any unrelated business income

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